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IASB updates work plan

  • IASB (International Accounting Standards Board) (blue) Image

21 Oct 2016

Following its October 2016 meeting, the IASB has updated its work plan. Only little progress or slippage can be traced. Most noticeable is postponing the publication of the discussion paper until February 2017.

Changes to the work plan include:

Major projects

  • No changes (i.e. projects may have slipped by one month each, this cannot be identified)

Implementation projects

Research projects

  • Disclosure initiative — Principles of disclosure: A discussion paper is now expected in February 2017. During this week's meeting, the Staff revised the expected publication date of the discussion paper from mid-December 2016 to February 2017 in order to provide the Board with more time to focus on matters relating to the draft insurance standard.

Post-implementation reviews

  • A decision on the project direction in the post-implementation review of IFRS 13 Fair Value Measurement is now expected 'within 3 months'.

The revised IASB work plan is available on the IASB's website.

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